SOURCES
Data sources.
Every figure on the site links back to a primary source. The full URL list, in one place, with last-fetched dates and licensing notes.
| ID | Source | Last fetched | Use |
|---|---|---|---|
| NYU-STERN | NYU Stern, Damodaran working capital dataset | 2026-06-20 | Primary source for industry-median turnover ratios. |
| CENSUS-ARTS | U.S. Census, Annual Retail Trade Survey | 2026-06-20 | Cross-check for grocery, restaurant, and general retail medians. |
| RMA | RMA Annual Statement Studies | 2026-06-20 | Band figures for jewelry, hardware, wholesale distribution. |
| CENSUS-NAICS | U.S. Census NAICS reference | 2026-06-20 | Industry code mapping for atlas pages. |
| CENSUS-M3 | U.S. Census, Manufacturers Shipments, Inventories, and Orders (M3) | 2026-06-20 | Manufacturing inventory and shipments anchors. |
| CENSUS-WHOLESALE | U.S. Census, Monthly Wholesale Trade | 2026-06-20 | Wholesale distributor inventory days anchors. |
| CENSUS-ECOM | U.S. Census, Quarterly Retail E-Commerce Sales | 2026-06-20 | Ecommerce sales and inventory cross-check. |
| FASB | FASB Accounting Standards Codification (ASC 330, Inventory) | 2026-06-20 | GAAP definitions for inventory measurement and impairment. |
| IRS-538 | IRS Publication 538, Accounting Periods and Methods | 2026-06-20 | Tax treatment of inventory write-offs. |
| FED-H8 | Federal Reserve H.8, Assets and Liabilities of Commercial Banks | 2026-06-20 | Commercial bank credit context for covenant defence pages. |
| ASCM | ASCM (APICS) Body of Knowledge | 2026-06-20 | Reorder-point, safety-stock, and EOQ formulas. |
Verification policy
Each anchor URL is re-fetched on the site refresh cadence (currently quarterly). When a source publishes a new edition or revises a figure, the changelog records the change.